晚清复进口税制度研究

发布时间：2018-10-19 15:35

【摘要】：复进口税是指对外籍船舶载运中国土货从一个通商口岸运赴另一个通商口岸所征缴的进口税,因进口时纳税税率为出口税率的一半,又称复进口半税。它是列强为攫取沿海土货贸易权益,发展航运力量,抵制中国沿海的贸易通过税而强加给中国的一种国内通过税。这一税制从开始确定到征收、扩展经历了一个复杂的历史过程。它的确立使得外船在中国沿岸从事土货转运贸易合法化,破坏了原有的税收制度,分割了地方财权,更为严重的是直接导致了中国沿海帆船航运业的没落。但复进口税的开征也为晚清经济注入了新的因素,促进土货贸易的发展。复进口税对晚清社会经济影响的这种双重性质,正是当时特殊社会环境下不可避免的一种特点。
[Abstract]:Re-import duty refers to the import duty levied on foreign ships carrying Chinese local goods from one trade port to another, because the tax rate is half of the export tax rate, which is also called the re-import half tax rate. It is a kind of domestic tax imposed by the great powers to seize the trade rights and interests of the coastal land goods, to develop the shipping power, and to resist China's coastal trade tax. This tax system from the beginning to levy, expansion experienced a complex historical process. Its establishment makes it legal for foreign ships to engage in land and cargo transportation trade along the coast of China, destroys the original tax system, divides the local financial power, and, more seriously, directly causes the decline of China's coastal sailing industry. However, the imposition of import duties also injected new factors into the economy of the late Qing Dynasty and promoted the development of local trade. The dual nature of the influence of the complex import duty on the social economy in the late Qing Dynasty was an inevitable feature under the special social environment at that time.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K252;F812.9

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